HARRY HUGHES, Governor

119

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
4(c).

In this section, the references to "deemed" are
substituted for the former references to "treated as",
for consistency and to conform to the language used
throughout this article.

In subsections (a) and (b) of this section, the former
words "real or personal", which modified property, are
deleted as included in the defined term "property".

In. subsections (a) and (b)(2) of this section, the
defined term "property tax" is substituted for the
former references to "taxes thereon" and "ordinary '
taxation", for clarity.

In subsection (b)(2) of this section, the former
reference to "other assessing authorities" determining
property ownership is deleted as obsolete.. Only the
Department now determines property ownership
questions.

In subsection (c) of this section, the phrase "xcept
as provided by agreement" is substituted for "unless
otherwise provided by private contract, express or
implied, in fact or in law", for brevity and clarity.

Defined terms: "Assess" § 1-101
"Collector" § 1-101 "Department" § 1-101
"Includes";"including" § 1-101 "Person" § 1-101
"Property" § 1-101 "Property tax" § 1-101

5-102. WHERE PROPERTY IS ASSESSED AND TAXED.

(A)  REAL PROPERTY.

REAL PROPERTY IS SUBJECT TO ASSESSMENT IN THE COUNTY AND, IF
APPLICABLE, MUNICIPAL CORPORATION WHERE THE REAL PROPERTY IS
SITUATED.

(B)  TANGIBLE PERSONAL PROPERTY LOCATED IN THE STATE.

(1)  EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS
SUBSECTION, SUBSECTIONS (C) AND (D) OF THIS SECTION, AND FOR
OPERATING PROPERTY IN § 6-103 OF THIS ARTICLE, TANGIBLE PERSONAL
PROPERTY LOCATED IN THE STATE IS SUBJECT TO ASSESSMENT IN THE
COUNTY AND, IF APPLICABLE, MUNICIPAL CORPORATION WHERE THE
TANGIBLE PERSONAL PROPERTY IS PERMANENTLY LOCATED.

(2)  IF TANGIBLE PERSONAL PROPERTY LOCATED IN THE
STATE IS NOT PERMANENTLY LOCATED IN ANY PLACE, IT IS SUBJECT TO
ASSESSMENT WHERE THE OWNER RESIDES.